PRINTER'S NO. 2617
No. 1895 Session of 2007
INTRODUCED BY LENTZ, BRENNAN, CALTAGIRONE, CAPPELLI, CARROLL,
DALLY, ELLIS, FREEMAN, GEORGE, GIBBONS, GRUCELA, HALUSKA,
HARKINS, HARPER, HARRIS, JOSEPHS, KENNEY, KORTZ, KOTIK, KULA,
LONGIETTI, MAJOR, MANN, MANTZ, MARKOSEK, McCALL, McGEEHAN,
MELIO, MICOZZIE, MOYER, MUNDY, MURT, MUSTIO, M. O'BRIEN,
PETRARCA, PETRONE, RAYMOND, READSHAW, REICHLEY, RUBLEY,
SABATINA, SCAVELLO, SIPTROTH, K. SMITH, SONNEY, SURRA,
SWANGER, J. TAYLOR, VULAKOVICH, WAGNER, WATSON AND YUDICHAK,
OCTOBER 15, 2007
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 15, 2007
AN ACT
1 Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
2 No.1), entitled "An act providing for taxation by school
3 districts, for the State funds formula, for tax relief in
4 first class cities, for school district choice and voter
5 participation, for other school district options and for a
6 task force on school cost reduction; making an appropriation;
7 prohibiting prior authorized taxation; providing for
8 installment payment of taxes; restricting the power of
9 certain school districts to levy, assess and collect taxes;
10 and making related repeals," further defining "income."
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. The definition of "income" in section 1303 of the
14 act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as
15 the Taxpayer Relief Act, is amended by adding a paragraph to
16 read:
17 Section 1303. Definitions.
18 The following words and phrases when used in this chapter
1 shall have the meanings given to them in this section unless the
2 context clearly indicates otherwise:
3 * * *
4 "Income." All income from whatever source derived,
5 including, but not limited to:
6 * * *
7 (3.1) All retirement benefits received prior to calendar
8 year 2006 by Federal retirees who due to the date of their
9 Federal employment are ineligible to collect benefits under
10 the Social Security Act and 50% of the retirement benefits
11 received after calendar year 2006 by Federal retirees who due
12 to the date of their Federal employment are ineligible to
13 receive benefits under the Social Security Act.
14 * * *
15 Section 2. This act shall apply to claims filed for calendar
16 year 2007 and each year thereafter.
17 Section 3. This act shall take effect immediately.
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